Brosnan v Mutual Enterprises Ltd

Core Citations

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CONSIDERS

• Income Tax Act, 1967 - Articles : S-61
• Beauchamp v F. W. Woolworth Plc

RESUELVE RECURSO

• Brosnan v Mutual Enterprises Ltd

REFERS TO

• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd
• Edwards (Inspector of Taxes) v Bairstow

CITES

• Pattison v Marine Midland Ltd
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd

FOLLOWS

• Mara v Hummingbird Ltd

APPROVES

• Farmer v Scottish North American Trust Ltd

REPORTED OPINION OF in

• [1997] 3 IR 257 (Digest)
• [1998] 1 ILRM 45
• [1997] 3 IR 257

REFERRED in

• O'Connell v Tara Mines Ltd

CONSIDERED in

• O'Connell v Tara Mines Ltd
• McGARRY (INSPECTOR of TAXES) v HARDING (LORD EDWARD STREET) PROPERTIES Ltd
• Inspector of Taxes v Cablelink Ltd

APPLIED in

• MacAonghusa v Ringmahon Company

This document cites

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• Pattison v Marine Midland Ltd
• Mara v Hummingbird Ltd
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Pattison v Marine Midland Ltd
• Beauchamp v F. W. Woolworth Plc



See all quotations

• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd
• Commissioners of Inland Revenue v Land Securities Investment Trust Ltd
• Browne (Inspector of Taxes) v Bank of Ireland Finance Ltd
• Beauchamp v F. W. Woolworth Plc
• Edwards (Inspector of Taxes) v Bairstow
• Pattison v Marine Midland Ltd
• THE SCOTTISH NORTH AMERICAN TRUST, Ltd, v FARMER (Surveyor of Taxes)
• Farmer v Scottish North American Trust Ltd
• Income and Corporation Taxes Act 1970
• Income Tax Act, 1967